Ron I have to say I disagree. I value your input and knowledge, but if the rafter ties are not in place, it's my opinion you should not try to rationalize the collar ties to serve as rafter ties. The tension tie needs to be in the bottom 1/3 to be effective. If it is at the top of the rafters it is extremely ineffective and the lever arm on the rafter is very large.
I would argue that in a vaulted condition without a structural ridge if the collar ties are the only element to stabilize the rafters and prevent the walls from bowing out that it is a framing deficiency. The rafters should be supported near the peak with a bearing wall, vertical struts, or a ridge beam. Perhaps, you could rationalize them if you had continuous rafter spanning over a purlin, but a lot of that roof support would come from the rafter cantilever action not the collar tie.